The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both:• Deeply held convictions about language; and• Diversity of views on key issues even within translators into one language...

The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both: - Deeply held convictions about language; and - Diversity of views on key issues even within translators into one language group....

This research project was conducted in two stages. First, a literature review was undertaken of research in the areas of speaking up, listening up and whistleblowing, ethics and organisational culture, and how people deal with ethical dilemmas, including the determinants of whistleblowing. This...

This report investigates the accounting for, and information disclosed under, IFRS 3 Business Combinations, IAS 36 Impairment of Assets, and IAS 38 Intangible Assets, and examines compliance levels with the mandated disclosures and their determinants

"This textbook provides a comprehensive overview of international corporate reporting which enhances students' understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the...